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United Kingdom House of Lords Decisions
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Pogson (Inspector of Taxes) v Lowe [1984] UKHL TC_57_496 (26 January 1984)
URL: http://www.bailii.org/uk/cases/UKHL/1984/TC_57_496.html
Cite as:
[1984] WLR 182,
[1984] UKHL TC_57_496,
[1984] 1 WLR 182,
[1984] STC 117,
57 TC 496
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Pogson (Inspector of Taxes) v Lowe [1984] UKHL TC_57_496 (26 January 1984)
Income tax - Schedule D Case VI - Development gains from land - Arrangements to negotiate a price - Whether owners had then "arranged ... to dispose of land" - Finance Act 1974, 5 38 and Sch 4 para 4.
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